We undertook this audit because reconciling accounting records to receivables is a key control to detect errors, irregularities, and potential fraud. We became aware of revenue systems outside of the city's Oracle Financial system. We focused on systems in use by the departments of Parks and Recreation and Atlanta Fire Rescue because the departments are responsible for both billing and collecting and we identified risks during preliminary assessments.

We found:

Atlanta Fire Rescue did not report all bills issued for collections to the chief financial officer, as required by city code

Not all receivables were recorded on the city's books, increasing potential for error or fraud

As of September 2015, receivables in Atlanta Fire Rescue totaled $137,000, with most more than 90 days past due